<div style="width: 740px;height: auto">
    <div style='display: block;width: 740px;height:161px;background: url("<?php echo $js_absolute_path.'img/emailer_header.png' ?>")' no-repeat></div>
    <div style='display: block;width: 740px;height:auto;min-height: 110px; background: url("<?php echo $js_absolute_path.'img/emailer_body.png' ?>")' repeat-y>
        <div style="padding: 30px 100px;color: #FFFFFF"><?php echo $content; ?></div>
    </div>
    <div style='display: block;width: 740px;height:100px;background: url("<?php echo $js_absolute_path.'img/emailer_footer.png' ?>")' no-repeat></div>
</div>